Applicability finder: coverage of each ESG rule

One table of the thresholds that decide which Indian ESG rules apply to which companies, from the top 1,000 for the BRSR to CSR, RPT, CCTS, POSH and DPDP thresholds.

Use this table to check which rules apply to a company. Thresholds based on market capitalisation use the ranking at the end of the previous financial year.

Disclosure and assurance

Rule	Who it covers	Threshold or test
BRSR	Listed companies	Top 1,000 by market capitalisation
BRSR Core assessment or assurance	Listed companies	Top 150 (FY 2023-24), top 250 (FY 2024-25), top 500 (FY 2025-26), top 1,000 (FY 2026-27)
BRSR Core value chain disclosures	Listed companies	Top 250, voluntary from FY 2025-26; partners making up 2% or more of purchases or sales; assessment voluntary from FY 2026-27
Green debt and ESG debt rules	Issuers of listed debt securities	Any listed green, social, sustainability or sustainability-linked issue; independent reviewer required

Governance

Rule	Who it covers	Threshold or test
Independent directors	Listed companies	At least one-third of the board if the chair is non-executive; at least half if the chair is executive, or a promoter or related to one
Woman director	Listed companies	At least one; at least one independent woman director for the top 1,000
Risk management committee; D&O insurance for independent directors	Listed companies	Top 1,000
Material related-party transactions (shareholder approval)	Listed companies	10% of consolidated turnover up to ₹20,000 crore; ₹2,000 crore plus 5% above ₹20,000 crore, up to ₹40,000 crore; ₹3,000 crore plus 2.5% above ₹40,000 crore, capped at ₹5,000 crore. Brand and royalty payments: 5% of consolidated turnover
CSR	Companies	Net worth ₹500 crore or more, turnover ₹1,000 crore or more, or net profit ₹5 crore or more in the previous year; spend 2% of average net profit of the three preceding years
CSR committee	Companies covered by CSR	Required unless the yearly CSR obligation is ₹50 lakh or less
CSR impact assessment	Companies covered by CSR	Average CSR obligation of ₹10 crore or more, for large projects
CSR through ZCZP instruments	Companies covered by CSR	Up to 10% of yearly CSR spending; project to be completed within three financial years

Climate and environment

Rule	Who it covers	Threshold or test
CCTS compliance targets	Obligated entities	About 490 entities in aluminium, cement, chlor-alkali, pulp and paper, petroleum refining, petrochemicals, textiles and secondary aluminium; 255 iron and steel entities in a revised draft (June 2026)
Renewable consumption obligation	Designated consumers, including distribution companies and large users	29.91% in FY 2024-25, rising to 43.33% by FY 2029-30
Plastic packaging EPR	Producers, importers and brand owners	Collection, recycling and recycled-content targets
End-of-life vehicle EPR	Vehicle producers	From 1 April 2025
SO2 rules for thermal power	Coal power plants	Near the NCR and million-plus cities by December 2027; near critically polluted areas by December 2028 or exemption; others exempt from FGD if stack heights meet limits
CAFE III	Makers of passenger vehicles under 3,500 kg	From April 2027; fleet target falls to 78.9 g CO2 per km by FY 2031-32
EU CBAM	EU importers of covered goods (Indian exporters indirectly)	Importers of more than 50 tonnes a year of iron and steel, aluminium, fertilisers or cement (electricity and hydrogen have no exemption)

Social and data

Rule	Who it covers	Threshold or test
POSH Internal Committee	Employers	10 or more employees
Prior approval for layoffs, retrenchment and closure	Industrial establishments	300 or more workers
Gig worker social security contribution	Aggregators	1% to 2% of annual turnover, capped at 5% of payments to platform workers, once rules are notified
DPDP Act duties	Data fiduciaries	All; extra duties for significant data fiduciaries named by the government
EU CSDDD	EU and non-EU companies	EU: more than 5,000 employees and €1.5 billion turnover; non-EU: €1.5 billion EU turnover; from 26 July 2029
EU CSRD (after Omnibus I)	EU companies and non-EU groups	More than 1,000 employees and €450 million turnover; non-EU groups with €450 million EU turnover and an EU subsidiary or branch above €200 million

Finance and investment

Rule	Who it covers	Threshold or test
ESG mutual fund schemes	Mutual funds	At least 80% in the stated strategy; at least 65% in companies with a full BRSR and BRSR Core assurance
Green deposits	Banks, small finance banks, deposit-taking NBFCs and HFCs	Optional; if raised, framework, external review, yearly verification and impact report
SSE registration	Non-profits	At least three years old; spent ₹50 lakh and received ₹10 lakh in the previous year; valid income tax registration
ZCZP issue	Registered non-profits	Minimum issue ₹50 lakh; minimum application ₹1,000; 75% minimum subscription (50% in some cases)
ESG rating providers	Providers of ESG ratings on Indian securities to users in India	SEBI registration as Category I or II

Applicability finder: coverage of each ESG rule

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